Может быть, вы имели в виду это
SELECT RCTDT,
SUM(case when rcttype='CA' then RCTAMOUNT else null end) as CASUM,
COUNT(case when rcttype='CA' then RCTAMOUNT else null end) as CACOUNT,
SUM(case when rcttype='CQ' then RCTAMOUNT else null end) as CQSUM,
COUNT(case when rcttype='CQ' then RCTAMOUNT else null end) as CQCOUNT,
FROM RECEIPTS4
WHERE RCTDT BETWEEN '01-nov-2009' AND '30-nov-2009'
AND RCTTYPE in('CA','CQ') AND RCTAMOUNT>0
GROUP BY RCTDT